haku: @indexterm Accounting standards / yhteensä: 876
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| Tekijä: | Albert, M. R. |
| Otsikko: | US-amerikanische Gläubigerbilanzen durch Covenants in Verträgen, der Versuch einer weltweiten Kategorisierung der Rechnungslegung und Folgen für die internationale Harmoni- sierungsdiskussion |
| Lehti: | Zeitschrift für Betriebswirtschaft
1998 : VOL. 68:8, p. 803-824 |
| Asiasana: | ACCOUNTING STANDARDS GAAP USA GERMANY |
| Kieli: | ger |
| Tiivistelmä: | Some US-creditors negotiate distribution constraints in the debt contract and additional contract accounting rules to support them. These Rules are like the German HGB provisions. Contractual accounting rules are defined step by step beginning with a basic accounting (often the US-GAAP) that is tailored by a contract accounting and a test accounting. Accounting Policy is found as well. US-GAAP decisions are made e.g. in accordance to their consequences for the contractual 'financial statements'. Probably there are world- wide similar structures for accounting systems with the same intention: form follows function. No optimal form/category is therefore superior. Each assists a special function. However, optimal and realized forms/categories may be different. |
SCIMA